50 ทวิ (50 Tawi)
Withholding tax certificate · หนังสือรับรองการหักภาษี ณ ที่จ่าย
Also written as Ha Sip Tawi, ใบ 50 ทวิ, Form 50 Tawi, Section 50 Bis, Withholding Tax Certificate, หนังสือรับรองการหักภาษี ณ ที่จ่าย
Last reviewed 28 September 2026
50 ทวิ is the withholding tax certificate a payer gives to the person it paid, showing the income paid and the tax withheld, as required by Section 50 bis of the Revenue Code. Whoever withholds tax issues it: at the time of each payment for most income, and for employees by 15 February of the following year or within one month after they leave.
It works in both directions for a business owner. When a Thai client withholds tax from your invoice, the 50 ทวิ they give you is your evidence of that tax, which is credited against your own final income tax. When your company withholds, you must issue one to every payee, whether an employee, a freelancer or another company.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | The payer issues it; the Revenue Department publishes the blank certificate in Thai and English and a free 50 Tawi Generator program on rd.go.th. |
| Source | Revenue Department, Revenue Code sections 38 to 64 in English (incl. Section 50 bis, 52, 54, 59) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
50 Tawi is part of monthly bookkeeping & tax filing. What Thai firms publish for that work: 1,000 to 20,500 a month (baht), every figure linked to the firm that published it on the monthly bookkeeping & tax filing price page.
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